| 我国企业环境会计信息披露质量的影响因素分析 |
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| 引用本文： | 窦巧梅.我国企业环境会计信息披露质量的影响因素分析[J].山东商业职业技术学院学报,2010,10(4):26-28. |
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| 作者姓名： | 窦巧梅 |
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| 作者单位： | 山西财贸职业技术学院,山西,太原,030031 |
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| 摘 要： | 企业活动是影响环境的重要因素之一，如果能使企业乃至整个社会对环境信息因素准确地进行辨认、计量和分配，将其融入企业的经营决策中，并将信息传递给利益关系人和公众，将能有效地改善资源的浪费和环境的污染。但长期以来，我国企业环境会计信息披露发展缓慢，披露内容简单。基于这样的背景，分析了我国企业环境会计信息披露不足的原因，并提出了相应的对策建议，期望能对企业尽快实施绿色会计起到积极的作用。
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| 关 键 词： | 上市公司 环境会计 信息披露 |
Research on the Influential Factors of Environmental Accounting Information Disclosure |
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| DOU Qiao-mei.Research on the Influential Factors of Environmental Accounting Information Disclosure[J].Journal of Shandong Institute of Commerce and Technology,2010,10(4):26-28. |
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| Authors: | DOU Qiao-mei |
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| Institution: | DOU Qiao - mei ( Shanxi Vocational ＆ Technical College of Finance and Trade,Taiyuan,Shanxi 030031, China ) |
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| Abstract: | Enterprise activity is one of the important factors that affect its environment. If the enterprise and society can accurately confirm and measure environmental accounting information, also make use of the information in business decision -making and pass it to the public, it will effectively improve the waste of resources and environmental pollution. But for a long time, the disclosure of which the content is a little bit simple of the enterprise environment accounting information develops slowly. Based on such background, this paper analyses the restricting factors of environment accounting information disclosure and gives some advice in order tO develop green accounting as soon possible. |
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| Keywords: | listed company environmental company information disclosure |
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